AASB 7

Financial Instruments: Disclosures

Operative Date Reporting periods beginning on or after 1 January 2024 but before 1 January 2026

Amendments incorporated in this Version
AASB 2023-1 re Supplier Finance Arrangements [PDF 832kB]

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated December 2020)